California Revenue and Taxation Code

§ 30014

RTC § 30014Div. 2 · Part 13 · Ch. 1

Statute text

(a)“Transporter” means any person transporting into or within this state any of the following:

(1)Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.

(2)Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.

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Legislative history

Amended November 8, 2016, by initiative Proposition 56, Sec. 5.1.